Mukul Gopal Mukherji, J. - (1.)The appellant impugn in the present appeal an order dated 1.9.93 passed by a learned Single Judge of our Court in C. O. No. 15546(W) of 1995. By the order impugned the learned Single Judge on an writ application being filed by the respondent, Kishore Kr. Mohapatra directed the appellants to realise the additional tax on Motor Vehicle at the rate of Rs. 6,000.00 per annum per bus in lieu of Rs. 746/- per seat per annum in respect of the vehicle belonging to the writ petitioner/respondent pending the hearing of the writ application
(2.)It is contended by the appellants that the learned Single Judge has failed to consider that the matter related to the State revenue and restriction on actual amount of Additional Tax would effect badly the State exchequer. It is contended further that imposition of Additional Tax is a source of State revenue to be utilised for the purpose of maintenance and construction of the roads. The basis of the levy as Additional Tax at the prescribed rate is quite reasonable and realisation of actual amount of such Additional Tax ought not to be restrained pending the hearing of the writ application.
(3.)Mr. Nurul Islam Khan the learned Advocate for the appellants further contended that the learned Trial Judge failed to consider that the State is entitled to make classification amongst the taxpayers. The State Government has competence and authority to impose the burden of Additional Tax at the different rates in case of different states with which the State of West Bengal has a reciprocal transport agreement, considering the tax structure, etc. made of plying of the vehicles of other states. The learned Single Judge failed to appreciate that the State Government, in exercise of its powers conferred under the proviso to schedule, para 2 of the West Bengal Additional Tax and one time Tax on Motor Vehicle Act, 1989 as it stood amended by the Motor Vehicles (amendment) Act, 1992, decided to fix the rates of Additional Tax vide notification No 54V4-WT dated 22.5.92 in case of Omnibuses in respect of which permits have been issued by the State Transport Authority/Regional Transport Authority in the State of Orissa.
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